5 Questions to Answer Before Filing Your 2024 Tax Return After (or During) Divorce
It's that unpleasant time of the year—tax season. For newly divorced or separated parents, filing your taxes can be a daunting and confusing task. But if you ask these five guided questions, it’s a lot simpler and clearer.

1. Should you select "single" or "married" as your tax filing status?
Explaining whether you’re single or still married might seem murky sometimes. But with taxes, it's clear. The IRS states that whatever your legal marital status was on the last day of the tax year will determine your filing status.
If you got a final divorce decree or separate maintenance decree by December 31, then your filing status will be "single."
If you did not receive a final decree in 2024, then you're still married in the eyes of the tax code. According to TurboTax, your status options will be "married filing jointly" or "married filing separately."
If you file together, you'll be eligible for a higher standard deduction after combining your income on one return. This also means that you'll share the responsibility of paying any taxes due plus any interest and penalties. This could become a problem if your former spouse or partner has taxes due but does not pay them, because you will be liable for them.
If you file separately, you'll avoid holding responsibility for your former partner's tax obligations. However, you won't be eligible for certain tax credits and may end up paying more on your own.
2. Can you file with the status of "head of household" on your tax return?
To file with your status as "head of household," you must meet 3 criteria last year: you were considered unmarried, you paid the bulk of maintaining a home, and your child lived with you more than 50% of the time.
To go into more detail on those three requirements
You're unmarried or "considered unmarried" on the last day of the tax year.
You've paid more than half the cost of maintaining a home during that year.
A "qualifying person" has lived in your home for more than half the year. If your child lived with you for more than 50% of the time, that counts.
If you're eligible to file with this status, you can claim a larger standard deduction. You'll also have a higher income threshold before you're put into a higher tax bracket.
If you wish to file under this status, it's worth investigating whether you meet all of the qualifications! Talk to a tax professional if you have any doubts or questions about filing as "head of household."
3. Who claims the children on your tax return after the divorce?
Determining who gets to claim your child boils down to one question: Who had at least 183 overnights? If you had parenting time for more than half the year, then legally you can claim your child as a dependent.
Only one parent can claim a child, if you are filing separately.
If you spelled out exactly who gets to claim your child or children as dependents in your divorce agreement, you can follow that plan. There is a potential risk, however. Say the agreement or parenting plan says it’s your year to claim the kids, but technically your co-parent had more overnights (maybe because of where the holidays fell). Your co-parent could legally claim your child. If you unknowingly claim them too, you could get flagged by the IRS. The IRS likely won’t care about your parenting agreement, even if it’s court-ordered, because they follow their own set of rules.
For families with at least two children, you and your co-parent could each claim one (or more). If you only have one child or wish to claim all of your children, you'll want to determine how many days you had with your kids over the year. The parent who had custody for the most overnights will likely get to claim the child or children on their return.

4. Can you deduct child support or spousal support payments on your tax return?
Child support and spousal support (alimony) are not tax-deductible for the payer. They are also not taxable for the recipient—because the money has already been taxed, the recipient doesn't need to pay taxes on that money again.
Child support and spousal support serve different purposes. Child support payments are meant to give the children a safe, healthy life after divorce or separation. These payments are to be used on things like food, shelter, clothing, health care, and other items they need. These payments are never deductible or taxable.
Spousal support, on the other hand, is a type of payment that benefits the former spouse or partner. These payments help that former partner maintain a similar style of living that they were used to while still a couple. Currently, spousal support is not deductible or taxable. Exception: If your divorce agreements were finalized before December 31, 2018, then spousal support is tax-deductible.
5. Are divorce expenses, such as legal fees, tax-deductible?
Legal fees related to a divorce are not tax-deductible. Hiring a family law attorney is considered a personal expense. However, you may be able to deduct a few types of fees, such as some fees related to your business.
Filing for taxes after getting divorced
If you have any concerns or questions about filing your taxes during or after divorce, speak to a tax professional such as a CPA or a CDFA who specializes in divorce finances. These financial professionals will offer you clear guidance as you prepare your return.
Divorce and taxes can both be tough, but they are two realities that many adults face each year. A basic understanding of these key points will help guide you as you begin preparing your first taxes after divorce.
NOTE: Many state and federal laws use terms like ‘custody’ when referring to arrangements regarding parenting time and decision-making for a child. While this has been the case for many years, these are not the only terms currently used to refer to these topics.
Today, many family law practitioners and even laws within certain states use terms such as ‘parenting arrangements’ or ‘parenting responsibility,’ among others, when referring to matters surrounding legal and physical child custody. You will find these terms as well as custody used on the OurFamilyWizard website.